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SOUTH INDIAN FEDERATION OF FISHERMEN SOCIETIES
(Authority for Advance Ruling, Tamilnadu)

Hon'ble Judges:

T.G. VENKATESH
TMT K. LATHA
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

SOUTH INDIAN FEDERATION OF FISHERMEN SOCIETIES
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Tamilnadu

Date Feb 28, 2022
Order No.

TN/07/ARA/2022

Citation

2022(2) TAXREPLY 5573
Original Order
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ORDER

SOUTH INDIAN FEDERATION OF FISHERMEN SOCIETIES, 5-20A, SIFFS BOATYARD, ENIA NAGAR, ENAYAM, VILAVANCODE TALUK, KANYAKUMARI, TAMILNADU-629193 (hereinafter called the Applicant) are registered under GST with GSTIN33AACTS0090G1ZS.The applicant has sought Advance Ruling on the following questions: 1. Rate of tax on Marine Engines coming under HSN Code 8407 and its spare parts exclusively used as part of fishing vessel of heading 8902 2. Whether GST leviable on supply of materials and labour charges incurred during the warranty period, free of cost 3. Rate of tax applicable for collection made towards supply of materials and labour charges towards repair of fishing vessel of heading 8902 4. Rate of tax on puff insulated ice boxes used by fishermen in fishing vessels for reducing spoilage and maintaining good hygiene. 5. Rate of tax on marine engine coming under HSN Code 8407 supplied to Defence Department for patrol, flood relief and rescue operations. The Applican....

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